As Expected, Microsoft Gives the Gift of Vista

And Office too, apparently, at least for some customers 

Additionally, consumers who purchase new PCs with a preinstalled version of Microsoft Office 2003 may be eligible to receive upgrades to comparable Office 2007 product versions. These offers are a bit murkier than the Windows Vista upgrades, and will only be "made through participating computer manufacturers in qualifying locations."

Source: As Expected, Microsoft Gives the Gift of Vista